Principles of federal tax accounting; research in income tax problems of partnerships and corporations; estate and gift tax problems of individuals. Research assignments are required. May be taught concurrently with ACC 524. Cannot receive credit for both ACC 524 and ACC 624.
Prerequisite: C grade or better in ACC 321 or ACC 620 within the last five years, or C grade or better in ACC 321 or ACC 620 with evidence of relevant and substantial work experience involving U.S. income tax rules within the last five years; and admitted to the MAcc Program. Lecture Contact Hours: 3